Dirk & Dogs: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
Dirk & Dogs
Largest movements
- Tangible fixed assets -€25,900
down €25,900 (-20.9%), from €123,627 to €97,727
of which Land and buildings: -€21,911
- Receivables within one year +€10,966
up €10,966 (+514%), from €2,133 to €13,099
of which Other amounts receivable: +€8,483
- Stocks and contracts -€4,264
down €4,264 (-59.1%), from €7,220 to €2,956
- Cash -€1,922
down €1,922 (-41.2%), from €4,660 to €2,738
mainly Current portion of long-term debt (-€12,124) and Receivables within one year (-€10,966)
- Deferred charges and accrued income -€1,563
down €1,563 (-14.6%), from €10,704 to €9,140
- Current portion of long-term debt -€12,124
down €12,124 (-62.1%), from €19,528 to €7,403
- Tax, wage and social debts +€11,562
up €11,562 (+75.8%), from €15,262 to €26,824
of which Taxes: +€16,297
- Debts after one year -€9,768
down €9,768 (-88.8%), from €11,002 to €1,234
of which Financial debts: -€7,886
- Profit (loss) carried forward -€7,627
down €7,627 (-5.4%), from -€140,018 to -€147,645
- Accrued charges and deferred income -€7,277
no longer reported in 2025 (was €7,277)
- Gross operating margin +€55,338
up €55,338 (+169%), from €32,706 to €88,044
- Depreciation +€15,684
up €15,684 (+154%), from €10,215 to €25,900
- Staff costs +€13,812
up €13,812 (+30.4%), from €45,481 to €59,293
- Other operating charges +€1,222
up €1,222 (+27.3%), from €4,471 to €5,692
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €148,766 | €126,083 | -€22,682 | -15.2% |
| Fixed assets | 21/28 | €124,048 | €98,149 | -€25,900 | -20.9% |
| Tangible fixed assets | 22/27 | €123,627 | €97,727 | -€25,900 | -20.9% |
| Land and buildings | 22 | €112,861 | €90,950 | -€21,911 | -19.4% |
| Plant, machinery and equipment | 23 | €8,919 | €5,463 | -€3,456 | -38.7% |
| Furniture and vehicles | 24 | €1,847 | €1,315 | -€532 | -28.8% |
| Financial fixed assets | 28 | €421 | €421 | = | 0.0% |
| Current assets | 29/58 | €24,717 | €27,935 | +€3,217 | +13.0% |
| Stocks and contracts in progress | 3 | €7,220 | €2,956 | -€4,264 | -59.1% |
| Stocks | 30/36 | €7,220 | €2,956 | -€4,264 | -59.1% |
| Amounts receivable within one year | 40/41 | €2,133 | €13,099 | +€10,966 | +514% |
| Trade receivables | 40 | - | €2,483 | +€2,483 | |
| Other amounts receivable | 41 | €2,133 | €10,616 | +€8,483 | +398% |
| Cash at bank and in hand | 54/58 | €4,660 | €2,738 | -€1,922 | -41.2% |
| Deferred charges and accrued income | 490/1 | €10,704 | €9,140 | -€1,563 | -14.6% |
| Total equity and liabilities | 10/49 | €148,766 | €126,083 | -€22,682 | -15.2% |
| Equity | 10/15 | €22,500 | €14,873 | -€7,627 | -33.9% |
| Contributions | 10/11 | €120,000 | €123,703 | +€3,703 | +3.1% |
| Reserves | 13 | €42,518 | €38,815 | -€3,703 | -8.7% |
| Non-distributable reserves | 130/1 | €3,703 | - | -€3,703 | |
| Reserves not available under the articles | 1311 | €3,703 | - | -€3,703 | |
| Distributable reserves | 133 | €38,815 | €38,815 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€140,018 | -€147,645 | -€7,627 | -5.4% |
| Amounts payable | 17/49 | €126,265 | €111,210 | -€15,055 | -11.9% |
| Amounts payable after more than one year | 17 | €11,002 | €1,234 | -€9,768 | -88.8% |
| Financial debts | 170/4 | €9,120 | €1,234 | -€7,886 | -86.5% |
| Other amounts payable | 178/9 | €1,882 | - | -€1,882 | |
| Amounts payable within one year | 42/48 | €107,986 | €109,976 | +€1,990 | +1.8% |
| Current portion of amounts payable after more than one year | 42 | €19,528 | €7,403 | -€12,124 | -62.1% |
| Financial debts | 43 | €24,827 | €25,856 | +€1,029 | +4.1% |
| Credit institutions | 430/8 | €24,827 | €25,856 | +€1,029 | +4.1% |
| Trade debts | 44 | €48,370 | €49,893 | +€1,524 | +3.2% |
| Suppliers | 440/4 | €48,370 | €49,893 | +€1,524 | +3.2% |
| Taxes, remuneration and social security | 45 | €15,262 | €26,824 | +€11,562 | +75.8% |
| Taxes | 450/3 | €1,862 | €18,159 | +€16,297 | +875% |
| Remuneration and social security | 454/9 | €13,400 | €8,665 | -€4,735 | -35.3% |
| Accrued charges and deferred income | 492/3 | €7,277 | - | -€7,277 | |
| Remuneration, social security and pensions | 62 | €45,481 | €59,293 | +€13,812 | +30.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,215 | €25,900 | +€15,684 | +154% |
| Other operating charges | 640/8 | €4,471 | €5,692 | +€1,222 | +27.3% |
| Gross operating margin | 9900 | €32,706 | €88,044 | +€55,338 | +169% |
| Operating profit (loss) | 9901 | -€27,461 | -€2,841 | +€24,620 | +89.7% |
| Financial income | 75/76B | €43 | €233 | +€189 | +436% |
| Recurring financial income | 75 | €43 | €233 | +€189 | +436% |
| Financial charges | 65/66B | €7,540 | €6,743 | -€798 | -10.6% |
| Recurring financial charges | 65 | €7,540 | €6,743 | -€798 | -10.6% |
| Profit (loss) for the period before taxes | 9903 | -€34,958 | -€9,351 | +€25,607 | +73.2% |
| Income taxes | 67/77 | - | €189 | +€189 | |
| Profit (loss) for the period | 9904 | -€34,958 | -€9,541 | +€25,417 | +72.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€34,958 | -€9,541 | +€25,417 | +72.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.